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V2145-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Replacement of roof slates and boards classified as repair expense rather than improvement

A landlord of a rented flat inquired whether the replacement of roof slates and boards by the community of owners constitutes an improvement or a repair expense. The DGT has determined that it is a repair and maintenance expense.

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2022-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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